数字技术应用如何影响税务合规？

IF 6.9 2区经济学 Q1 BUSINESS, FINANCE

Finance Research Letters Pub Date : 2025-07-14 DOI:10.1016/j.frl.2025.107932

Liangliang Han , Yunqiao Wang , Jiaqi Sun , Zheyu Sun

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引用次数: 0

摘要

本研究使用2013年至2023年的数据，调查了数字技术部署对公司税收合规的影响。实证结果表明，数字工具通过减少企业与税务机关之间的信息不对称，提高全要素生产率以使盈利能力与透明度保持一致，并通过自动化控制和实时数据同步加强内部治理，从而提高合规性。这些技术提供了责任，通过增加发现风险和简化合规程序来阻止逃税。研究结果强调，数字化转型是运营效率和监管合规性的双重催化剂，为政策制定者和企业提供了将技术创新与财务问责制相结合的途径。

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How does digital technology application affect tax compliance?

This study investigates the impact of digital technology deployment on company tax compliance, using data from 2013 to 2023. Empirical findings indicate that digital tools enhance compliance by diminishing information asymmetry between corporations and tax authorities, increasing total factor productivity to align profitability with transparency, and fortifying internal governance through automated controls and real-time data synchronization. These technologies provide responsibility, discouraging tax evasion by increasing discovery risks and streamlining compliance procedures. The findings highlight digital transformation as a dual catalyst for operational efficiency and regulatory compliance, providing policymakers and enterprises to align technical innovation with financial accountability.

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来源期刊

Finance Research Letters BUSINESS, FINANCE-

CiteScore

11.10

自引率

14.40%

发文量

863

期刊介绍： Finance Research Letters welcomes submissions across all areas of finance, aiming for rapid publication of significant new findings. The journal particularly encourages papers that provide insight into the replicability of established results, examine the cross-national applicability of previous findings, challenge existing methodologies, or demonstrate methodological contingencies. Papers are invited in the following areas: Actuarial studies Alternative investments Asset Pricing Bankruptcy and liquidation Banks and other Depository Institutions Behavioral and experimental finance Bibliometric and Scientometric studies of finance Capital budgeting and corporate investment Capital markets and accounting Capital structure and payout policy Commodities Contagion, crises and interdependence Corporate governance Credit and fixed income markets and instruments Derivatives Emerging markets Energy Finance and Energy Markets Financial Econometrics Financial History Financial intermediation and money markets Financial markets and marketplaces Financial Mathematics and Econophysics Financial Regulation and Law Forecasting Frontier market studies International Finance Market efficiency, event studies Mergers, acquisitions and the market for corporate control Micro Finance Institutions Microstructure Non-bank Financial Institutions Personal Finance Portfolio choice and investing Real estate finance and investing Risk SME, Family and Entrepreneurial Finance